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Village of New York Mills – Justice Court (S9-14-4)
… for 2013 were $43,284. The Village had one Justice, Robert Glenn, and two part-time Court clerks during our audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Reporting on Foreclosure of Real Property Funds – Kings County
… within five days of closing), and files the Report of Sale with the County Clerk within 30 days of closing, unless the … for foreclosure funds. We reviewed 10 of 35 foreclosures with surplus funds during our audit period and determined …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyTown of Western - Supervisor’s Records and Reports (2022M-184)
… complete report - pdf] Audit Objective Determine whether the Town of Western (Town) Supervisor maintained complete, … and timely financial records and reports. Key Findings The Supervisor did not maintain complete and accurate … and the transparency of Town financial operations is diminished. The Supervisor did not: Provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… totaling $10,790 were proper municipal expenditures. As a result, neither Town officials nor we can assure taxpayers …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Village of Oyster Bay Cove – Claims Audit (2022M-114)
… report – pdf] Audit Objective Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) ensured that claims were adequately … payment. The Board reviewed and approved warrants (list of claims) without auditing the individual claims. We …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Town of Ephratah – Accounting Records and Reports (2022M-138)
… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days … they planned to initiate corrective action. 1 Town of Ephratah Supervisor’s Records, Reports and Deposits …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of Seneca Falls – Audit Follow Up (2018M-144-F)
… | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca … report released in September 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fVillage of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… the Village’s cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year for the general fund and water fund total approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… report – pdf] Audit Objective Determine whether the Town of Lisle (Town) officials established long-term capital and … and financing approaches to address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles (67 percent) in use …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Town of Putnam – Accounting Records and Reports (2022M-188)
… Supervisor’s records. As of May 31, 2022, the 2019 through 2021 annual update documents (AUDs) were not filed with the …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of South Glens Falls – Audit Follow-Up (2014M-102-F)
… Purpose of Review The purpose of our review was to assess the Village’s … in July 2014. Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fTown of Danby – Claims Processing and Procurement (2022M-127)
… report – pdf] Audit Objective Determine whether the Town of Danby (Town) Board (Board) sought competition when procuring goods and services and audited claims prior to … Key Findings The Board did not always seek competition when procuring goods and services or ensure all claims were …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Town of Groton – Highway Department Asset Accountability (2022M-117)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. Officials did not maintain an … periodic physical inventories, obtain Board approval for all disposals or dispose of Department assets in …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement … 31, 2015. Background The Hamilton-Fulton-Montgomery BOCES is an association of 15 component school districts in … 15 component school districts and their 15,600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mUtica Academy of Science Charter School – Purchasing (2015M-71)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing … through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of … Board of Cooperative Educational Services (BOCES) is an association of 10 component school districts. The … component districts educate approximately 8,500 students, is governed by a nine-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… component districts educate approximately 42,500 students in Washington, Saratoga, Warren, Hamilton and Essex counties. … policy, and as a result, goods and services were procured in a prudent and economical manner. Key Recommendations There are no recommendations in this report. … WashingtonSaratogaWarrenHamiltonEssex Board …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Mayfield – Water and Sewer Operations (2017M-28)
… appropriations for water and sewer for the 2016-17 fiscal year totaled approximately $430,000. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Town of Ballston - Water Fund Financial Operations (2023M-60)
… Town officials provided adequate oversight of the water funds financial operations …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Village of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112